| Earnings Per Share |
Note 15 – Earnings Per Share
The following table sets forth the computation of basic and diluted
earnings per share for the periods presented:
| Schedule of computation of basic and diluted earnings per share | |
| |
| |
| |
|
| | |
Three Months Ended
March 31, | |
Nine Months Ended
March 31, |
| | |
2026 | |
2025 | |
2026 | |
2025 |
| Numerator: | |
| |
| |
| |
|
| Net loss attributable to iPower Inc. | |
$ | (3,454,878 | ) | |
$ | (339,599 | ) | |
$ | (5,181,807 | ) | |
$ | (2,150,061 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| Denominator: | |
| | | |
| | | |
| | | |
| | |
| Weighted-average shares used in computing basic and diluted earnings per share* | |
$ | 1,453,875 | | |
$ | 1,048,508 | | |
$ | 1,200,110 | | |
$ | 1,047,816 | |
| Earnings (losses) per share of ordinary shares - basic and diluted | |
$ | (2.38 | ) | |
$ | (0.33 | ) | |
$ | (4.32 | ) | |
$ | (2.06 | ) |
| * |
Due to the anti-dilutive effect, the computation of basic and diluted EPS did not include the shares underlying the exercise of warrants, options, and unvested RSUs as the Company had a net loss for the three and nine months ended March 31, 2026 and 2025. |
| |
|
| * |
For the three and nine months ended March 31, 2026, 541 and 82,759 vested but unissued shares of restricted stock units under the 2020 Equity Incentive Plan (as discussed in Note 16) are considered issued shares and therefore are included in the computation of basic losses per share when the shares are fully vested. |
| |
|
| * |
For the three and nine months ended March 31, 2025, 17,857 and 62,771 vested but unissued shares of restricted stock units under the 2020 Equity Incentive Plan (as discussed in Note 16) are considered issued shares and therefore are included in the computation of basic losses per share when the shares are fully vested. |
|